EOU Debonding: Duty on Raw Materials and Depreciated Capital Goods, Excluding Capitalized Spare Parts Value.

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....100% EOU - At the time of debonding, the duty is payable on the value of the duty free raw materials and the depreciated value of the imported or indigenously procured capital goods and for this purpose, the value of the capital goods cannot be enhanced by the value of the spare parts used from time to time, even if the same have been capitalized. - AT....